3smans
ActiveFinancials · financial year 2025, micro format
Annual accounts 2025 filed on 13-05-2026 PDF all 2 filings
Every figure per financial year
The operating result for 2025 is 4% lower than in 2024.
Turnover and EBIT margin are not published. The micro format does not require them. The turnover shown is an estimate from the gross margin.
Investments
| Item | 2024 | 2025 |
|---|---|---|
| Tangible fixed assets | €26,400 | €6,906 |
| Intangible fixed assets | €1 | - |
| Financial fixed assets | €25 | €0 |
| Depreciation and write-downs of the year | €6,530 | €6,329 |
Source: notes to the 2024 to 2025 annual accounts (statement of fixed assets)
Subsidies and aid
Flemish government
2025 · 1 entry · €4,863 awarded · €4,863 paid| Line | 2024 | 2025 | Change |
|---|---|---|---|
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €6,530 | €6,329 | ▼ 3.1% |
| Other operating charges640/8 | €3,106 | €1,914 | ▼ 38.4% |
| Gross operating margin9900 | €11,278 | €9,811 | ▼ 13.0% |
| Operating profit (loss)9901 | €1,642 | €1,569 | ▼ 4.4% |
| Financial income75/76B | - | €1 | - |
| Recurring financial income75 | - | €1 | - |
| Financial charges65/66B | €1,580 | €2,571 | ▲ 62.7% |
| Recurring financial charges65 | €1,580 | €2,571 | ▲ 62.7% |
| Profit (loss) for the period before taxes9903 | €62 | -€1,001 | - |
| Income taxes67/77 | €1,047 | €867 | ▼ 17.2% |
| Profit (loss) for the period9904 | -€985 | -€1,868 | ▼ 89.7% |
| Profit (loss) for the period to be appropriated9905 | -€985 | -€1,868 | ▼ 89.7% |
| Line | 2024 | 2025 | Change |
|---|---|---|---|
| Assets | |||
| Total assets20/58 | €37,372 | €38,054 | ▲ 1.8% |
| Fixed assets21/28 | €19,896 | €20,473 | ▲ 2.9% |
| Intangible fixed assets21 | €1 | €1 | ▼ 26.7% |
| Tangible fixed assets22/27 | €19,870 | €20,448 | ▲ 2.9% |
| Plant, machinery and equipment23 | €288 | €5,550 | ▲ 19× |
| Furniture and vehicles24 | €19,581 | €14,898 | ▼ 23.9% |
| Financial fixed assets28 | €25 | €25 | = |
| Current assets29/58 | €17,476 | €17,581 | ▲ 0.6% |
| Stocks and contracts in progress3 | - | €4,428 | - |
| Contracts in progress37 | - | €4,428 | - |
| Amounts receivable within one year40/41 | €14,664 | €8,162 | ▼ 44.3% |
| Trade receivables40 | €14,464 | €4,260 | ▼ 70.5% |
| Other amounts receivable41 | €200 | €3,902 | ▲ 20× |
| Cash at bank and in hand54/58 | €2,087 | €4,525 | ▲ 117% |
| Deferred charges and accrued income490/1 | €726 | €466 | ▼ 35.8% |
| Equity and liabilities | |||
| Total equity and liabilities10/49 | €37,372 | €38,054 | ▲ 1.8% |
| Equity10/15 | €1,015 | -€853 | - |
| Contributions10/11 | €2,000 | €2,000 | = |
| Profit (loss) carried forward14 | -€985 | -€2,853 | ▼ 190% |
| Amounts payable17/49 | €36,356 | €38,907 | ▲ 7.0% |
| Amounts payable after more than one year17 | €6,247 | €0 | ▼ 100% |
| Financial debts170/4 | €6,247 | €0 | ▼ 100% |
| Amounts payable within one year42/48 | €30,109 | €38,907 | ▲ 29.2% |
| Current portion of amounts payable after more than one year42 | €7,116 | €6,247 | ▼ 12.2% |
| Trade debts44 | €6,615 | €18,208 | ▲ 175% |
| Suppliers440/4 | €6,615 | €18,208 | ▲ 175% |
| Taxes, remuneration and social security45 | €2,888 | €2,064 | ▼ 28.5% |
| Taxes450/3 | €2,888 | €2,064 | ▼ 28.5% |
| Other amounts payable47/48 | €13,490 | €12,388 | ▼ 8.2% |
| Line | 2024 | 2025 | Change |
|---|---|---|---|
| Profit (loss) for the period9904 | -€985 | -€1,868 | ▼ 89.7% |
| + Depreciation and write-downs630 | €6,530 | €6,329 | ▼ 3.1% |
| Operating cash flow (approximation) | €5,546 | €4,461 | ▼ 19.6% |
| Investment in fixed assets (approximation) | - | -€6,906 | - |
| Change in cash | - | €2,438 | - |
A Belgian filing has no cash-flow statement. These rows are therefore an approximation, derived from the income statement and the balance-sheet moves.
Historical observation
In July 2024, 1,555 companies had the same profile as 3smans has now. Two years later, 91.6% were still going and 4.6% had gone bankrupt.
- Micro
- 2 to 5 years old
- negative equity
- a small loss
Another 0.2% stopped without a precise date, possibly only after those two years.
That fits the bankruptcy probability of 3smans itself: 2.3% within 12 months.
Test of the method
The method was tested on the 497,446 companies of July 2024. Each company was given the bankruptcy share of the same profile a year earlier, in July 2023. The expectation was that 1.6% would go bankrupt within 24 months. In fact 1.7% went bankrupt.
| Group | Expected | Actual |
|---|---|---|
| 1 | 0.2% | 0.2% |
| 2 | 0.3% | 0.5% |
| 3 | 0.5% | 0.6% |
| 4 | 0.7% | 0.8% |
| 5 | 0.9% | 0.9% |
| 6 | 1.3% | 1.5% |
| 7 | 1.6% | 1.8% |
| 8 | 1.8% | 1.8% |
| 9 | 3.0% | 3.1% |
| 10 | 5.6% | 6.2% |
A company that went bankrupt had a higher expected share than one that kept going in 74.5% of comparisons. The level depends on the economy. In a year with more bankruptcies than the year before, the actual share is higher than the expected one.
This is an observation about 1,555 companies, not a prediction for 3smans. The sector does not count, because the KBO no longer lists a sector for a company that has stopped. By sector, mostly the survivors would count, which would paint too rosy a picture.